Online Course 804: An Introduction to the Income Approach to Value. The income approach restates market value by converting the future benefits of property ownership into an expression of present worth. The course provides an in-depth understanding of income appraisal; to include; estimating net income; selecting a capitalization technique; and processing net income into an estimate of value. You will have 90 days upon first access of this course to complete the exam and receive credit for this course. Only the person purchasing the course will be allowed access. You will receive an email after purchase with a link to the course. You may also access the course through “My Account”. It is worth 10 hours of continuing education credit.